https://www.taxtmi.com/caselaws?id=255438 The court ruled in favor of the cooperative marketing society in a tax dispute under the TNGST Act. It held that the society, acting as an intermediary, did not qualify as a 'dealer' liable for tax under Section 2(g) of the Act. The court emphasized the society's role as a facilitator without authority to sell goods, thus exempting it from tax liability. Additionally, the court found that auction sales of agricultural produce by the society, contingent on agriculturist-members' consent, did not attract sales tax. The penalty imposed under Section 12(5)(iii) of the Act was deemed unsustainable due to the society's non-dealer status. en-us Thu, 04 Dec 2014 00:00:00 +0530 Fri, 16 Jan 2015 11:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255438 The court ruled in favor of the cooperative marketing society in a tax dispute under the TNGST Act. It held that the society, acting as an intermediary, did not qualify as a 'dealer' liable for tax under Section 2(g) of the Act. The court emphasized the society's role as a facilitator without authority to sell goods, thus exempting it from tax liability. Additionally, the court found that auction sales of agricultural produce by the society, contingent on agriculturist-members' consent, did not attract sales tax. The penalty imposed under Section 12(5)(iii) of the Act was deemed unsustainable due to the society's non-dealer status. Case-Laws VAT and Sales Tax Thu, 04 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255438